WRITTEN QUESTION P-1970/99 by Karin Riis-Jørgensen (ELDR) to the Commission. VAT refunds in Italy.
Date: 1999-10-19
Institutions: European Parliament, Provisional data
Subjects: Denmark, Italy, VAT, intra-EU trade, tax harmonisation

C 219 E/54

Official Journal of the European Communities

EN

1.8.2000

In view of this, can the Council answer the following questions:

1. What department or agency in the EU is responsible for the implementation of this project?

2. Which areas have been registered for the (cid:145)Natura 2000(cid:146) project in the various Austrian federal states

and in Lower Austria in particular?

3. What are the consequences for landowners? Can the Council provide detailed information in this

regard?

4. What legal provisions are there for owners of land in (cid:145)Natura 2000(cid:146) registered areas to opt out of the

project?

5. Can a local authority which has registered under the (cid:145)Natura 2000(cid:146) project withdraw such a

registration?

6. What are the consequences for landowners in such cases?

7. Were the (cid:145)Natura 2000(cid:146) project and the associated problems relating to financing and compensation

discussed in the Council of Ministers?

8. Are the actions of the Federal State of Lower Austria in registering certain areas under the (cid:145)Natura

2000(cid:146) project without the prior consent of landowners compatible with current EU law?

9.

If not, what does the Council intend to do about these illegal actions? To what extent are landowners,
who are affected by the actions of their Federal State of Lower Austria which are incompatible with
EU law, obliged to comply with the provisions restricting property rights contained in the above-
mentioned directives?

10. If so, is the Council of the opinion that these actions are at least questionable in the light of the
provisions of the ECHR (restrictions on the rights of property owners, independence of authorities
interfering with the rights of individuals under private law)?

Reply

(31 January 2000)

The Commission is responsible for supervising and monitoring the implementation of Directive 92/43/EEC
on habitats, under which Natura 2000 falls. Consequently, all the information relating to the project of the
Federal State of Lower Austria referred to by the Honourable Member should be forwarded to the
Commission.

It should be noted that under Article 3(2) of Directive 92/43 it is for the Member States to submit
proposals for sites to the Commission, in accordance with their respective constitutional and administrative
procedures. While the Directive specifies the different stages of the Community procedure, the relevant
criteria for the actual designation of a site and the details of financial assistance (Article 8), it is not
intended that it should interfere with any internal procedures which an individual Member State may have
to follow in order to propose a site, in particular as regards consulting the parties concerned.

(2000/C 219 E/064)

WRITTEN QUESTION P-1970/99

by Karin Riis-Jłrgensen (ELDR) to the Commission

(19 October 1999)

Subject: VAT refunds in Italy

This question is based on an actual case. A Danish company supplied fertiliser and watering systems to a
greenhouse operator in Sardinia in 1994 and the work was completed in early 1995. The assembly work
was carried out by an Italian company which then invoiced the Danish company with 19 % VAT.

The Danish company then, as normal, sent the invoices to the Danish exporters association which then,
via an Italian VAT consultants, Pichler & Co, was to ensure that the Danish company received its VAT
refund.

1.8.2000

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Official Journal of the European Communities

C 219 E/55

Despite promises by the Italian revenue authorities and the support of Fischler & Co, the refund of the
VAT has not yet been paid.

Is it true that VAT refunds should be paid within six months, and if it is, what action will the Commission
take in respect of Italy(cid:146)s failure to comply?

Answer given by Mr Bolkestein on behalf of the Commission

(10 November 1999)

Article 7(4) of the Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of
the laws of the Member States relating to turnover taxes (cid:129) Arrangements for the refund of value added tax
to taxable persons not established in the territory of the country (1) requires Member States to make
refunds of VAT to taxable persons not established in the territory of the Member State within six months
of the date when the applications for the refunds were submitted. Member States are required to state the
grounds for refusal of an application within the same period.

According to the information at the Commission(cid:146)s disposal, the eighth directive on the refund of value
added tax to taxable persons established in other Member States has been duly transposed into Italian law.
Nonetheless,
the Commission(cid:146)s attention has been drawn to various technical problems concerning
compliance with the time limit for the refund of VAT paid in Italy by taxable persons who are not
established in that country. The Commission has contacted the Italian authorities and is trying to resolve
these problems as soon as possible.

The Commission nonetheless points out that, according to its sources, the Italian authorities have already
taken action on all refund applications submitted by foreign taxable persons for the year 1995. In view of
these facts, the Honourable Member would be advised to provide the Commission with practical details
concerning the specific case raised, thereby enabling the Commission to take whatever action may be
appropriate.

(1) OJ L 331, 27.12.1979.

(2000/C 219 E/065)

WRITTEN QUESTION P-1972/99

by Gilles Savary (PSE) to the Commission

(19 October 1999)

Subject: Harmonisation of driving restrictions for heavy goods vehicles at weekends and on public holidays

(proposal for a directive COM(1998) 115 final of 25 May 1998

What is the state of play regarding the Commission(cid:146)s position and its work, following the conclusions of
the Council of Ministers of Transport, which met in Luxembourg on 6 October 1999, in connection with
driving restrictions for heavy goods vehicles at weekends and on public holidays?

Is the Commission still working on the harmonisation of time-slots for the circulation of heavy goods
vehicles at weekends and on public holidays?
for a directive
COM(1998) 115 (1) still
in its current form, or does the Commission intend to change or simply to
withdraw its proposal?

In particular,

the proposal

is

If changes are envisaged, what is the basis for a compromise, and what is the timetable for such changes?

(1) OJ C 198, 24.6.1998, p. 17.

Answer given by Mrs de Palacio on behalf of the Commission

(10 November 1999)

The Commission can inform the Honourable Member that following the Transport Council on 6 October
1999, and the discussions on the proposal for a Council and Parliament directive on harmonised rules for
driving restrictions on heavy goods vehicles involved in international transport on designated roads, it is
currently working on a revised proposal for the directive.